Pratama, Nabilla Putri and Akie Rusaktiva Rustam., (2022) Pengaruh Financial Distress, Good Corporate Governance, Dan Nilai Perusahaan Terhadap Tax Avoidance (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, good corporate governance, dan nilai perusahaan terhadap tax avoidance yang diproksikan menggunakan CETR dengan studi empiris pada perusahaan BUMN. Good corporate governance dijelaskan dengan variabel independen kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi, ukuran dewan komisaris independen, dan ukuran komite audit sebagai organ utama perusahaan. Populasi penelitian adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2017-2020 dengan data laporan keuangan dan laporan tahunan perusahaan terkait. Sampel ditentukan dengan metode purposive sampling, sehingga diperoleh 17 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda dengan SPSS 22. Hasil penelitian menujukkan bahwa financial distress, kepemilikan manajerial, ukuran dewan direksi, ukuran dewan komisaris independen, ukuran komite audit, dan nilai perusahaan tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh terhadap tax avoidance.
English Abstract
This research aims to analyze the effect of financial distress, good corporate governance, and firm value on tax avoidance representative by CETR with empirical study of stated-owned companies. Good corporate governance are explained of managerial ownership, institutional ownership, board of directors, board of independent commissioners, and audit committee as the main components of company organization. The research population is mining state-owned companies listed on IDX between 2017-2020 with financial reports and annual reports related to the companies. Sample is determined using purposive sampling method, in order obtain 17 companies. This research using multiple linear regression analysis with SPSS 22. The result of this research proof that financial distress, manajerial ownership, board of directors, board of independent commissioners, audit committee, and firm value not effect on tax avoidance, while institutional ownership has an effect on tax avoidance
Other obstract
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Item Type: | Thesis (Sarjana) |
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Identification Number: | :0522020284 |
Uncontrolled Keywords: | Tax Avoidance, Financial Distress, Good Corporate Governance, Nilai Perusahaan, CETR, Tax Avoidance, Financial Distress, Good Corporate Governance, Firm Value, CETR |
Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Nur Cholis |
Date Deposited: | 08 Feb 2023 07:29 |
Last Modified: | 08 Feb 2023 07:29 |
URI: | http://repository.ub.ac.id/id/eprint/197342 |
Text (DALAM MASA EMBARGO)
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